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Apr 10, 2019 / News
Large proprietary company thresholds doubled
The Federal Government has doubled the size thresholds for large proprietary companies reporting under the Corporations Act 2001 (“the Act”) effective for financial years beginning on or after 1 July 2019. The changes do not affect proprietary company reporting requirements for financial years ending on or before 30 June 2019. Read more
Dec 03, 2018 / News
Changes affecting Directors and not-for-profit entities
The AASB has confirmed a major change to AASB 1058 and AASB 16 for below market leases from 1 January 2019. Read more
Nov 27, 2018 / News
Temporary relief for not-for-profit lessees from fair valuing ‘peppercorn leases’
For reporting periods beginning on or after 1 January 2019, AASB 1058 Income of Not-for-Profit Entities and AASB 16 Leases currently requires not-for-profit (“NFP”) entities to measure and recognise right-of-use assets at fair value for all existing and new below-market (‘peppercorn leases’) leases. Read more
Nov 19, 2018 / News
Increase to small/large proprietary company thresholds proposed
The Federal Government has recently released a proposal to increase the thresholds for determining what constitutes a large proprietary company under the Corporations Act 2001. Read more
